U.S. Tax Court Opinions
The United States Tax Court is a federal court of record established under Article I of the U.S. Constitution that hears disputes between taxpayers and the IRS. Opinions on this page are ingested verbatim from DAWSON, the Tax Court’s public case-management and opinion-search system, via its public API.
By year
By judge
- Juan F. Vasquez (732)
- Laro (660)
- Mary Ann Cohen (631)
- Dawson (543)
- Gerber (502)
- Chiechi (496)
- Robert P. Ruwe (495)
- Joseph Robert Goeke (464)
- James S. Halpern (441)
- Albert G. Lauber (441)
- Armen (440)
- Thomas B. Wells (417)
- Dean (411)
- Peter J. Panuthos (406)
- L. Paige Marvel (387)
- Swift (386)
- Wherry (365)
- John O. Colvin (359)
- Maurice B. Foley (342)
- Jacobs (340)
- Haines (335)
- Goldberg (335)
- Michael B. Thornton (313)
- Kroupa (285)
- Beghe (276)
- Couvillion (255)
- Mark V. Holmes (252)
- Lewis R. Carluzzo (249)
- Joseph H. Gale (239)
- Nims (223)
543 opinions indexed · filter: Dawson · showing most recent 100.
- Docket No. 10903-13 · 6/2/2016 · Memorandum Opinion · DawsonSteven N. Levi & Cristina Levi, Petitioners
- Docket No. 20518-15 · 4/5/2016 · Memorandum Opinion · DawsonB G Painting, Inc., Petitioner
- Docket No. 29613-13 · 1/19/2016 · Memorandum Opinion · DawsonFamily Chiropractic Sports Injury & Rehab Clinic, Inc., Petitioner
- Docket No. 21047-14 · 10/5/2015 · Memorandum Opinion · DawsonDNA Pro Ventures, Inc. Employee Stock Ownership Plan, Petitioner
- Docket No. 19428-11 · 8/6/2015 · Memorandum Opinion · DawsonHermine Dinger, Petitioners
- Docket No. 10903-13 · 6/29/2015 · Memorandum Opinion · DawsonSteven N. Levi & Cristina Levi, Petitioners
- Docket No. 23417-14 · 4/23/2015 · Memorandum Opinion · DawsonLeodis C. Matthews, APC, a California Corporation, Petitioner
- Docket No. 7352-14 · 3/18/2015 · Memorandum Opinion · DawsonDennis J. McCarthy & Holly W. McCarthy, Petitioners
- Docket No. 15604-13 · 2/2/2015 · Memorandum Opinion · DawsonYvonne K. Young, Petitioner
- Docket No. 6664-13 · 11/25/2014 · Memorandum Opinion · DawsonLindsay M. Johnson, Petitioner and Joshua T. Hart, Intervenor, Petitioners
- Docket No. 21052-12 · 11/6/2014 · Memorandum Opinion · DawsonGrace Foundation, R. S. Ohendalski, Trustee, Petitioners
- Docket No. 8512-14 · 10/6/2014 · T.C. Opinion · DawsonDaniel Richard Buczek, Petitioner
- Docket No. 10283-13 · 7/31/2014 · Memorandum Opinion · DawsonAlvin Sheldon Kanofsky, Petitioner
- Docket No. 24198-10 · 6/30/2014 · Memorandum Opinion · DawsonThomas J. Heckman, Petitioner
- Docket No. 12089-10 · 12/11/2013 · T.C. Opinion · DawsonPilgrim's Pride Corporation Successor in Interest to Pilgrim's Pride Corporation of Georgia f/k/a Gold Kist, Inc.; Successor in Interest to Gold Kist Inc. and Subsidiaries, Petitioners
- Docket No. 23029-11 · 10/21/2013 · Memorandum Opinion · DawsonJ & S Auto Painting, Inc., Petitioner
- Docket No. 11694-09 · 6/27/2012 · T.C. Opinion · DawsonUpen G. & Avanti D. Patel, Petitioner
- Docket No. 15558-10 · 3/26/2012 · Memorandum Opinion · DawsonHizi & Umubera Mwangachuchu, Petitioner
- Docket No. 23180-10 · 1/31/2012 · Summary Opinion · DawsonTao Xu, Petitioner
- Docket No. 25570-10 · 1/26/2012 · Summary Opinion · DawsonKangsheng Zhu & Lanping Zhang, Petitioners
- Docket No. 14769-10 · 9/28/2011 · Summary Opinion · DawsonGail Marie Watson, Petitioner
- Docket No. 3618-10 · 7/5/2011 · T.C. Opinion · DawsonEstate of Lillian Baral, Deceased, David H. Baral, Administrator, Petitioners
- Docket No. 580-10 · 4/19/2011 · T.C. Opinion · DawsonJames Bruce & Laura Anne Thornberry, Petitioner
- Docket No. 11362-08 · 9/27/2010 · Summary Opinion · DawsonCarlos Sada, Jr. & Amanda Sada, Petitioners
- Docket No. 18721-08 · 5/20/2010 · Memorandum Opinion · DawsonJames E. & Cathy Marlow, Petitioner
- Docket No. 26644-07 · 5/6/2010 · Memorandum Opinion · DawsonManuel & Judy F. Vela, Petitioner
- Docket No. 26152-08 · 4/13/2010 · T.C. Opinion · DawsonKraatz & Craig Surveying Inc., Petitioner
- Docket No. 1802-09 · 3/16/2010 · Summary Opinion · DawsonPhilip Edward Sams, Petitioner
- Docket No. 3933-09 · 2/22/2010 · Summary Opinion · DawsonNorma Kay Litton a.k.a. Casey Litton, Petitioners
- Docket No. 6540-08 · 1/6/2010 · Memorandum Opinion · DawsonJohnny & Jennifer Rosser, Petitioner
- Docket No. 6541-08 · 1/6/2010 · Memorandum Opinion · DawsonRosser Enterprises, Inc., Petitioner
- Docket No. 15895-08 · 12/21/2009 · T.C. Opinion · DawsonKathleen A. Vinatieri, Petitioner
- Docket No. 6632-08 · 10/15/2009 · Memorandum Opinion · DawsonDavid Wayne Taylor, Petitioner
- Docket No. 8172-08 · 10/13/2009 · Memorandum Opinion · DawsonDavid & Amy S. Martin, Petitioner
- Docket No. 8173-08 · 10/13/2009 · Memorandum Opinion · DawsonDavid Martin, Inc., Petitioner
- Docket No. 7573-08 · 8/13/2009 · Memorandum Opinion · DawsonJames J. Rosemann, Petitioner
- Docket No. 22527-08 · 7/14/2009 · Memorandum Opinion · DawsonWilliam Gregory Samples, Petitioner
- Docket No. 29667-07 · 7/2/2009 · Memorandum Opinion · DawsonErnest Enax, Petitioner
- Docket No. 29211-07 · 12/23/2008 · Memorandum Opinion · DawsonDavis and Associates LLC, Petitioner
- Docket No. 12719-07 · 11/4/2008 · Summary Opinion · DawsonDanita J. Leonard, Petitioner
- Docket No. 7595-06 · 3/31/2008 · Summary Opinion · DawsonDebra E. Bishop, Petitioner and David L. Bishop, Intervenor, Petitioners
- Docket No. 12051-05 · 12/19/2007 · Summary Opinion · DawsonDenis M. Katchmeric, Petitioner
- Docket No. 14505-04 · 12/17/2007 · Summary Opinion · DawsonMichael L. & Ann Burski, Petitioner
- Docket No. 2409-07 · 11/7/2007 · Summary Opinion · DawsonWilliam Franklin Salzman II, Petitioner
- Docket No. 13597-94 · 7/2/2007 · Memorandum Opinion · DawsonRiver City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 13595-94 · 7/2/2007 · Memorandum Opinion · DawsonRiver City Ranches #3, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
- Docket No. 14038-96 · 7/2/2007 · Memorandum Opinion · DawsonRiver City Ranches No. 4, Ltd.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
- Docket No. 9550-94 · 7/2/2007 · Memorandum Opinion · DawsonRiver City Ranches #3, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
- Docket No. 9552-94 · 7/2/2007 · Memorandum Opinion · DawsonRiver City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 13599-94 · 7/2/2007 · Memorandum Opinion · DawsonRiver City Ranches 1985-2, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
- Docket No. 9554-94 · 7/2/2007 · Memorandum Opinion · DawsonRiver City Ranches 1985-2, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
- Docket No. 4876-94 · 7/2/2007 · Memorandum Opinion · DawsonRiver City Ranches #2, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
- Docket No. 787-91 · 7/2/2007 · Memorandum Opinion · DawsonRiver City Ranches #1 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #2 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #3 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #4 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #5 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #6 Ltd.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
- Docket No. 22991-04 · 4/16/2007 · Summary Opinion · DawsonLesley J. Smith, a.k.a. Lesley J. Scott, Petitioners
- Docket No. 23681-05 · 2/26/2007 · Summary Opinion · DawsonJames M. & Ruth J. Riley, Petitioner
- Docket No. 2088-06 · 9/14/2006 · Summary Opinion · DawsonRobert G. Gale & Lana L. Gale, Petitioners
- Docket No. 22715-04 · 9/14/2006 · Summary Opinion · DawsonJ. McLean & Judy A. Durfey, Petitioner
- Docket No. 3524-05 · 9/14/2006 · Summary Opinion · DawsonGary H. & L. Marianne Bell, Petitioner
- Docket No. 10839-04 · 2/16/2005 · Memorandum Opinion · DawsonBilly & Bonita M. Hyler, Petitioner
- Docket No. 9864-95 · 11/22/2004 · Memorandum Opinion · DawsonKenneth & Dorothy Hitchen, Petitioner
- Docket No. 1827-95 · 11/22/2004 · Memorandum Opinion · DawsonKenneth & Dorothy Hitchen, Petitioner
- Docket No. 6182-96 · 11/22/2004 · Memorandum Opinion · DawsonDonald J. Barnes & Beverly A. Edwards, f.k.a. Beverly A. Barnes, Petitioners
- Docket No. 15052-02 · 10/26/2004 · Memorandum Opinion · DawsonThomas F. Noons, Petitioner
- Docket No. 6743-04 · 8/18/2004 · T.C. Opinion · DawsonRyan David Funk, Petitioner
- Docket No. 1195-04 · 7/22/2004 · T.C. Opinion · DawsonDiana Van Arsdalen, f.k.a. Diana Murray, Petitioner, and Stanley David Murray, Intervenor, Petitioners
- Docket No. 1532-02 · 7/13/2004 · Memorandum Opinion · DawsonKarol Z. Widemon, Petitioner
- Docket No. 621-92 · 3/23/2004 · T.C. Opinion · DawsonCinema '84; Richard M. Greenberg, Tax Matters Partner, Petitioners
- Docket No. 15169-03 · 3/22/2004 · T.C. Opinion · DawsonDon Weber, II, Petitioner
- Docket No. 7452-03 · 3/1/2004 · T.C. Opinion · DawsonJoyce E. Beery, Petitioner
- Docket No. 16864-02 · 1/22/2004 · T.C. Opinion · DawsonNield & Linda Montgomery, Petitioner
- Docket No. 2439-95 · 11/3/2003 · Memorandum Opinion · DawsonRobert S. & Margery Cohen, Petitioner
- Docket No. 477-95 · 11/3/2003 · Memorandum Opinion · DawsonMalcolm I. & Trina Lewin, Petitioner
- Docket No. 1757-95 · 11/3/2003 · Memorandum Opinion · DawsonH. Robert Feinberg, Petitioner
- Docket No. 10850-01 · 8/11/2003 · Memorandum Opinion · DawsonLawrence S. & Myrna Ahmaogak, Petitioner
- Docket No. 10849-01 · 7/23/2003 · Memorandum Opinion · DawsonGeorge N. & Maggie Ahmaogak, Petitioner
- Docket No. 27662-91 · 7/22/2003 · Memorandum Opinion · DawsonEddie Lee Williams, Petitioner
- Docket No. 6932-01 · 7/16/2003 · Memorandum Opinion · DawsonCynthia Emery Weight, Petitioner
- Docket No. 11604-02 · 7/8/2003 · T.C. Opinion · DawsonCurtis B. Keene, Petitioner
- Docket No. 5198-96 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 1, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 9780-96 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 5238-96 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 4, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
- Docket No. 3305-97 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #2, J.V.; David Britton, Tax Matters Partner, Petitioners
- Docket No. 15749-98 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 3, J.V.; Michael Dale, Tax Matters Partner, Petitioners
- Docket No. 14722-95 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 13262-99 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #7, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
- Docket No. 14720-95 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #3, J.V.; Michael Dale, Tax Matters Partner, Petitioners
- Docket No. 13595-94 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #3, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
- Docket No. 385-95 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 3, J.V.; Michael Dale, Tax Matters Partner, Petitioners
- Docket No. 16574-99 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #2, J.V.; David Britton, Tax Matters Partner, Petitioners
- Docket No. 13259-99 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 4, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
- Docket No. 13597-94 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 14719-95 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #2, J.V.; David Britton, Tax Matters Partner, Petitioners
- Docket No. 3306-97 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 1, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 15748-98 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 1, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 15752-98 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 16572-99 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 4, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
- Docket No. 13256-99 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches No. 1, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 787-91 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #1 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #2 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #3 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #4 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #5 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #6 Ltd.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
- Docket No. 386-95 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
- Docket No. 13257-99 · 5/23/2003 · Memorandum Opinion · DawsonRiver City Ranches #2, J.V.; David Britton, Tax Matters Partner, Petitioners
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.